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This table contains a list of foreign entities which are regarded as bodies corporate for the purposes of Stamp Duty group relief.
Note - The Belgian Corporate Code was replaced from 1 May 2019 with the Belgian Code on Companies and Associations (the BCCA). This abolished some former company types, such as the
Commanditaire vennootschap op aandelen (Comm.VA)/ Société en commandite par actions (SCA)
This replaced the former BVBA (Besloten vennootschap met beperkte aansprakelijkheid)/ SPRL (Société privée à responsabilité limitée)
Cooperatieve vennootschap met beperkte aansprakelijkheid/ Société coopérative à responsabilité limitée
Under the BCCA, this is only for companies which have the aim of stimulating the shareholders’ economic or social activities. Companies formerly incorporated as a CVBA/SCRL which do not
comply with the requirements of the BCCA will need to be converted into a BV/SRL
A Belize company incorporated under the Belize Companies Act
A company constituted under the laws of Guernsey registered before the Royal Court
An Irish minister may be accepted as a parent body corporate for s42 purposes
Companies described as limited but note that we may require to see the Certificate of Incorporation
A company organised pursuant to the laws of the Kingdom of Saudi Arabia
Companies registered under the Companies Ordinance 1981, including exempt companies.
Corporations (usually described as ‘Corporation’ ‘Company’ or ‘Incorporate’)